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The Netherlands Supreme Court's decisions on the link between domestic concept of preservative assessments and concluded tax treaties are discussed. The BNB 2009/263 through 266 rulings found exit taxes under the treaties were not in accordance with good faith. The BNB 2009/263 through 266 rulings found exit tax on substantial share holdings is in line with good faith.

The case of Philippe Derouin is examined with to whether the France-UK tax treaty could influence the obligations under the Regulation, which coordinates taxes paid by employed and self-employed persons and their social security contributions. Derouin is a self-employed French resident but is also in a partnership covered by British law.

The Netherlands Supreme Court cited Art. 15(2)(c) of the OECD Model Convention when it ruled that remuneration is borne by a permanent establishment. The case stems from a UK company that posted employees to the Netherlands who stayed there for less than 183 days in a tax year while retaining their UK citizenship.

An analysis of different cases of problems that can arise with respect to Article 15(2)(b) of the OECD Model Convention if the employer is a fiscally transparent partnership, a dual resident company or a tax-exempt entity, is presented. The perspectives of various global tax authorities and legal scholars are also discussed.

Issues concerning the international implications of the introduction of the 2001 Income Tax Act in the Netherlands are discussed, including case studies.

A decision of the Netherlands Supreme Court taken in December 1999 on the taxation of foreign directors is discussed, with focus on the precise definition of the term 'director' and the effect on tax treaties.

The double taxation of employee share options occurs in many cross-border situations, due to the differing approaches by the countries regarding the taxation of such share options. Tax treaties are the best solution to prevent cross-border situations, and their role in the cross border taxation of employee share options is examined.

Civil law provision in the Netherlands allow the splitting up of companies, and a tax allowance has been provided for, making tax-neutral divisions possible. An overview of the new legislation is provided, taking into account the tax consequences, and international aspects. Two main forms of division are distinguished under civil law, a split-up and a split-off, both of which could realize taxable profits for both the transferring company and its shareholders.

There are two kinds of share option schemes in the United Kingdom and the tax situation differs for each one. One is the SAYE Savings-Related Scheme where employees save a fixed amount for five years and this can be used to buy company shares. The other option is Approved Company Share Option Plans. The share price has to be at least the market value. Neither scheme is subject to income tax so long as all the conditions are met. Share options in the Netherlands are subject to tax of up to 60% if the price is less than the market value. Employers have to withhold wage tax when the share option is granted.

The 1999 OECD report 'The Application of the OECD Model Tax Convention to Partnerships' is analyzed.

Issues concerning ways in which Article 15 of the Organization for Economic Cooperation and Development Model relates employment and taxation issues are discussed. Particular attention is given to the Article's provision on tax on income from employment.